Analysis
HTS 8305.10.00 covers fittings for looseleaf binders or files under heading 8305 (fittings for looseleaf binders or files, letter clips, letter corners, paper clips…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from duty-free to 5.7%. Compared with 8305.90.30 (paper clips, and parts thereof), which pays duty-free, a misclassification either way moves the duty by 2.9 percentage points.
The column 2 rate, for countries without normal trade relations, is 45%, 15.5 times the general rate.
The general duty rate is 2.9% of the customs value, which is in the middle of the rates in chapter 83 (39th percentile of 58 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 8305.10.00.10 for ring binder mechanisms and 8305.10.00.50 for other. Both pay the same duty; the suffix records which kind was imported.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.9%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8305.20.00 | Fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal: staples in strips | Free |
| 8305.90.30 | Paper clips, and parts thereof | Free |
| 8305.90.60 | Other, including parts: other | 5.7% |